Companies must pay taxes when purchasing financial products.

The purchase of financial management products by enterprises is an investment behavior. Depending on the nature of the financial management products invested, taxation regulations are also different.

Purchasing financial products includes: 1. Gains during the holding period are subject to VAT as loan services; 2. Gains from transfers that do not expire are subject to VAT as transfers of financial products; 3. Holding until maturity and redemption is not a transfer of financial products.

, no value-added tax is levied; 4. The "income during the holding period" that expires is subject to value-added tax according to loan services; 5. Holding until maturity and redemption is not a transfer of financial products, and no value-added tax is levied; 6.

The “gain during the holding period” is not subject to VAT.

To sum up, when a fund distributes dividends, dividends, and interest to individual investors, it no longer withholds personal income tax. This is an obvious difference in taxation between funds and stocks, and it is also the origin of the tax-free income promoted by the fund.

In addition, according to the current tax regulations, personal income tax will not be levied on the price difference income obtained by individual investors from buying and selling stocks or fund units, but corporate income tax will be levied.

Legal basis: Article 26 of the Enterprise Income Tax Law stipulates that the following income of an enterprise is tax-free income: (1) Interest income from government bonds; (2) Dividends, dividends and other equity investment income between qualified resident enterprises; (3)

) Non-resident enterprises that have established institutions and places in China obtain dividends, bonuses and other equity investment income from resident enterprises that are actually connected with the institution or place; (4) Income from qualified non-profit organizations.